At a cost: the real effects of thin capitalization rules

DOI10.1016/J.ECONLET.2021.109745zbMATH Open1460.91292OpenAlexW3125856878MaRDI QIDQ2659983FDOQ2659983

Li Liu, Ruud de Mooij

Publication date: 29 March 2021

Published in: Economics Letters (Search for Journal in Brave)

Full work available at URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=49999

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zbMATH Keywords

debt shiftingcorporate tax policymultinational investmentthin capitalization rules

Mathematics Subject Classification ID

Corporate finance (dividends, real options, etc.) (91G50)

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